La solución de controversias de doble imposición en España: una práctica convencional peculiar encaminada al arbitraje

Abstract

The OECD-G20 Base Erosion and Profit Shifting (BEPS) Package refers to tax planning strategies that exploit gaps and mismatches in national and international tax rules. BEPS provides tools to governments so as to improve the functioning of international tax dispute settlement procedures, such as the mutual agreement procedures and arbitration. This paper deals with Spain’s international practice on this subject matter and underlines the need to apply the national legislation as well as the new treaties effectively. A key part of it is the Law on treaties and other international agreements which should be taken into consideration to implement the procedures. Moreover, there is an analysis of the different double taxation arbitration systems that Spain is bound to follow from the entry into force of the national and international legislative reforms.